What companies today give software engineers offices? Microsoft's used to be fantastic in 00s and early 10s but they also were moving to open spaces when I left so not sure the state today.
1) mean fewer offices (per unit space, since they are bigger)
2) make people more likely to come in (since they are nicer)
The point where those cross over seems like a good target, the highest number of happy office workers you can fit.
I think this is rather optimistic. If you give more square feet per employee and expect most/all to come in, the idea that it will mean fewer offices doesn't really add up.
Of course, this is under the assumption the company wants people to come in willingly. They could just try and force their employees to come in, but people are really into work from home and good employees have more options.
Yucky company.